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Measures List
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Measure Name
Date when measure came into force
Deferral of RPI + £0.01 per litre fuel duty 2010/04/01
Removal of Escalator and 1ppl cut 2011/03/23
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Excise duty - Hydrocarbon oil
Tax name in English Excise duty - Hydrocarbon oil
Member State UK-United Kingdom
Tax in force since 1979/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

UK legislation: Hydrocarbon Oil Duties Act 1979, as amended by various secondary UK legislations.

European Directives: 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

 
Tax object and basis of assessment

Imported and indigenous petroleum oils, coal tar, oils produced from coal, shale, peat or any other bituminous and liquid hydrocarbons. Duties are also payable on fuel substitutes and gas used as fuel for the propulsion of road vehicles.

 

Deliverance of the oil for home use in the United Kingdom, subject to arrangements for deferment.

The basic point for excise duty on mineral oils is either:

  • when oil is imported; or
  • when oil is subjected to a process of production at relevant premises in the UK.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Oil used in marine craft (except private pleasure craft).
  • Oil used as refinery fuel.
  • Oil used in blast furnaces.
  • Heavy oil used for such horticultural purposes as heating greenhouses.
  • Heavy oil used in electricity generation.
  • Fuel sold in remote areas of the UK under the Rural Fuek Rebate scheme.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 676.70
Unleaded 579.50
Gas oil
  per 1,000 litres
Propellant use 579.50
Industrial/Commercial use 111.40
Heating - Business use 111.40
Heating - Non-business use 111.40
Kerosene
  per 1,000 litres
Propellant use 579.50
Industrial/Commercial use 111.40
Heating - Business use 0.00
Heating - Non-business use 0.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 107.00
Heating - Non-business use 107.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 316.10
Industrial/Commercial use 0.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 5.67
Industrial/Commercial use 0.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.00 0.00
Heating - Non-business use 0.00 0.00
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.00 0.00
Heating - Non-business use 0.00 0.00
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.00 0.00
Heating - Non-business use 0.00 0.00
Electricity
  per MWh
Business use 0.00
Non-business use 0.00

Comments

All rates provided in GBP.

Other specific rates include:

  • Aviation gasoline = 377.00

Coal, coke, lignite, electricity and non-propellant uses of natural gas all fall outside of the remit of Hydrocarbon Oil Duty. Business use of these products is charged under the Climate Change Levy. 

 
Tax due date

On provision of suitable financial security, duty at import on deliveries for home use made between the 15th of one month and the 14th of the next month may be deferred until the last business day of month, with payment centrally by direct debit (with special arrangements for February and Bank Holidays). Similar deferment arrangements are available for duty on deliveries for home use from a refinery, other production premises or warehouse.

 
Tax collector

If, at import, oil is delivered for home use, excise duty is paid to the collector's office at the port, unless deferred. If delivered for home use from a refinery, other production premises or warehouse, payment is normally made centrally.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 26,703.00 GBP 1.60
2011 26,923.00 GBP 1.66
2010 27,013.00 GBP 1.74
2009 25,894.00 GBP 1.74
2008 24,790.00 GBP 1.63
2007 24,512.00 GBP 1.65
2006 23,447.00 GBP 1.67
2005 23,347.00 GBP 1.75
2004 23,412.00 GBP 1.86
2003 22,475.00 GBP 1.89
2002 22,070.00 GBP 1.97
2001 22,039.00 GBP 2.06
2000 23,044.00 GBP 2.24

Comments